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38 | Page <br /> <br />Appraiser Activity: Tax Petition Related <br /> <br />Minnesota Tax Court has been established by the Minnesota Legislature for the purpose of <br />hearing only tax related cases. The Court’s judges have expertise in tax laws and apply that <br />knowledge in a manner to ensure that taxpayers are assessed in a fair and equitable way. <br /> <br />The tax petition process is a complicated and ever-changing part of our business. The entire <br />process continues to consume a large amount of our Commercial/Industrial/Apartment appraiser <br />workload. <br /> <br />The table below provides a summary of the petition filings in Washington County over the last <br />five payable years. Petitions related to taxes payable in 2025 decrease slightly in the number of <br />petitions filed by 10 petitions. There was an increase in the number of residential petition filings. <br />The total value under petitions filed for pay2025 increased roughly 3.2% when compared to the <br />previous year. <br /> <br />Number of Petitions Filed <br />Payable Year 2021 2022 2023 2024 2025 <br />Residential 5 6 4 5 10 <br />Commercial/Industrial 179 149 114 175 166 <br />Apartment 17 15 37 50 44 <br />TOTAL 201 170 155 230 220 <br /> <br /> <br /> <br />Value Under Petitions Filed <br />Payable Year 2021 2022 2023 2024 2025 <br />Residential $4,333,700 $7,242,400 $3,474,200 $44,469,400 $58,361,900 <br />Commercial/Industrial $1,336,984,000 $1,228,442,100 $925,542,600 $1,405,576,500 $1,502,309,100 <br />Apartment $345,661,300 $278,996,400 $1,021,577,000 $1,292,952,800 $1,269,746,700 <br />TOTAL $1,686,979,000 $1,514,680,900 $1,950,593,800 $2,742,998,700 $2,830,417,700 <br /> <br /> <br /> <br /> <br />